Lestari, Alif Kurnia (2020) Individual’s factors affecting the tendency of accounting frauds in government agencies. Diploma thesis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Merdeka Malang.

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Abstract

Accounting fraud is an illegal action against organization's finances. This action
can be carried out by various parties, both those who are members of the
organization concerned, and those who are not. Generally, accounting fraud can
be done by misusing organizational assets, corrupting, and manipulating data in
an organization's financial statements. These three categories can cause
organizations to suffer a number of material losses. This indicates an unhealthy
financial management. In government agencies, unhealthy financial management
indicates bad governance. To overcome this, the government must take
comprehensive prevention. Individual's factors such as anti-fraud awareness,
integrity, morality, job satisfaction, and observance of accounting rules possessed
by the government employees are some of the various individual’s factors that
need to be considered as prevention. It is because they are greatly influence the
tendency of accounting fraud in government agencies. The higher the level of
each of these factors, the more it will suppress the tendency of accounting fraud.
Accordingly, these factors are very influential on the success of carried out
prevention. Because individual’s factors have an important role, every individual
is expected to always strive to become anti-fraud individuals so that the tendency
of accounting fraud decreases. In connection with embedding these factors early,
educational institutions are also expected to participate. Therefore, the D3 English
Program is also expected to participate in creating graduates who have anti-fraud
character through the provision of good character education.

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